Channahon mayor changes plea to guilty on U.S. tax charges

Channahon Mayor Joseph Cook pleaded guilty this morning to two misdemeanor counts of failing to file a federal income tax return.

A spokeswoman for the U.S. Attorney's office in Chicago said Cook is scheduled to be sentenced Jan. 17.

Cook, 45, had entered a not guilty plea in September, but at that time a federal judge set a change of plea hearing.

Cook was recently re-elected in the far southwest suburban town.

He allegedly failed to report more than $250,000 of income from 2005 to 2008, including earnings as mayor and liquor commissioner of about $16,000 a year, according to the charges. He was charged with six misdemeanor counts and was not held in custody.

At the time Cook made his initial plea, an expert on criminal tax cases said the dollar amount involved was relatively low, so prosecutors likely brought a criminal case instead of a civil one because it involved a public figure.

"This is a typical example of an individual, and there are zillions of them out there, who didn't file returns," said Steven Blanc, a tax attorney who also teaches at Northern Illinois University. "The only reason he's being (criminally) charged is because he is a public official, and they get a lot of bang for their buck."

He predicted Cook, who could conceivably face up to 6 years in prison, would receive probation and be ordered to pay restitution if he pleaded guilty.